EFRAG

The Amendments reflect issues discussed by the IASB during the project cycle that began in 2012, and that were published in December 2013 in the Exposure Draft ED/2013/11 Annual Improvements to IFRSs 2012–2014 Cycle. The Amendments are effective for annual periods beginning on or after 1 January 2016 although entities are permitted to apply them earlier.

EFRAG has issued its letter to the European Commission containing its Endorsement Advice relating to the Amendments for use in the European Union and European Economic Area.

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